This is a balancing item calculated as A - (B+C), where:     A = outstanding claims provision (OCP) - Total consolidated Level 2     B = outstanding claims provision (OCP) - Total direct business partially consolidated     C = outstanding claims provision (OCP) - Total reinsurance business partially consolidatedFor the purposes of this item OCP is reported as at the relevant date gross of any recoveries, determined in accordance with relevant prudential standards.OCP relates to all claims incurred prior to the valuation date, whether or not they have been reported to the insurer. The value of the OCP must include an amount in respect of the expenses that the insurer expects to incur in settling these claims. The value of OCP must not include any Government charges directly imposed on the insurer such as levies, duties and taxes, but must be gross of input tax credit recoveries.The OCP will be measured as the present value of the future expected payments, i.e. discounted for future investment income, plus a risk margin determined in accordance with relevant prudential standards.